ABC has the following assets that were placed in service in years prior to 2020:

ASSET COST PLACED IN SERVICE

Office building $ 10,000,000 10-18-2000

Factory 1 20,000,000 3-7-2010

Factory 2 15,000,000 6-21-2013

Asset A (5-year) 200,000 2017

Asset B (7-year) 500,000 2016

Asset C (10-year) 800,000 2013

ABC did not elect section 179 expensing or any additional first-year depreciation for any of these assets.

During 2020, ABC placed in service the following assets:

ASSET COST PLACED IN SERVICE

Asset D (5-year) $ 300,000 2-1

Asset E (7-year) 600,000 4-17

Asset F (10-year) 500,000 6-13

Asset G (5-year) 400,000 9-19

Factory 3 20,000,000 11-15

During 2020, ABC sold the following assets:

Factory 1 was sold on 8-15-2020.

Asset C was sold on 4-15-2020.

Calculate ABC companys cost recovery deduction for 2020, for each asset. ABC elects to utilize section 179 immediate expensing to the extent possible in 2020 but will not take any bonus depreciation. ABC has taxable income of $5.9 million (without regard to the amount expensed under section 179) for 2020. Make the appropriate choices to maximize their total cost recovery deductions for 2020